The UAE e-invoicing mandate is being rolled out in phases by annual revenue. For every business there are two dates that matter: the deadline to appoint an Accredited Service Provider (ASP), and the go-live date from which structured e-invoicing becomes mandatory.
The phased timeline
| Phase · Who | Appoint ASP by | Go live by |
|---|---|---|
| Phase 1 Businesses with revenue ≥ AED 50 million | 30 Oct 2026 | 1 Jan 2027 |
| Phase 2 Businesses with revenue < AED 50 million | 31 Mar 2027 | 1 Jul 2027 |
| Phase 3 Government entities | 31 Mar 2027 | 1 Oct 2027 |
Why the ASP date matters more than it looks
The go-live date is the headline, but the appointment deadline is the one that bites. Appointing an ASP is not a same-day formality — you need to select a provider, contract, connect it to your ERP or accounting system, map your invoice fields and test end-to-end. Treat the ASP deadline as the start of the real work, not the finish line.
Which phase am I in?
Your phase follows your annual revenue. If you are at or above AED 50 million you are in Phase 1, with the earliest deadlines. Below AED 50 million places you in Phase 2. Government entities follow Phase 3. Free zone companies are included and follow the same revenue-based thresholds.
- Confirm which phase your revenue puts you in.
- Work back from the ASP appointment deadline, not just go-live.
- Build in time for ERP integration and end-to-end testing.
Answer a few questions and download your personalised readiness status — your phase, your ASP and go-live dates with live day-counts, and your next steps.